Section 3A in The Assam Amusements and Betting Tax Act, 1939
3A. Additional tax on cinematograph exhibitions.
(1)In the case of cinematograph exhibitions, in addition to the entertainments tax under Section 3, there shall be levied and paid to the State Government of Assam for every show a tax at the rate of ten per centum of the total payment for admission received excluding the amount of tax payable under the Act or Rupees one hundred whichever is less.(2)The tax levied under sub-section (1) shall be recoverable from the proprietor of the cinematograph exhibition.(3)The provisions of this Act, other than Sections 3 and 4 shall, so far as may be, apply in relation to the tax payable under sub-section (1) as they apply in relation to the tax payable under Section 3.
